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RULE 48 INCOME-TAX RULES 2026 Other electronic modes of payment. 48. For the purposes of Schedule VIII [Table: Sl. No. 1. D(d)], section 66(32), section 146(5)(a)(ii)(B), sections 185, 186 and 188, the other electronic modes of payment shall be the following:— (a) Credit card; (b) Debit card; (c) Net banking; (d) IMPS (Immediate Payment Service); (e)… Read More »